# HS chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard (page 2 of 2)

> HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard. It has 22 headings, 48.01 to 48.23, and 101… Page 2 of 2.

Source: https://staging.border.bot/hs-codes/48?page=2
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 48](https://staging.border.bot/hs-codes/48)

Page 2 of 2: subheadings 101 to 101 of 101. Previous page: [page 1](https://staging.border.bot/hs-codes/48).

## Key facts

- Chapter: 48
- Description: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Headings: 22
- Subheadings: 101
- Edition: HS2022

## What this chapter covers

HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard.

It has 22 headings, 48.01 to 48.23, and 101 six-digit subheadings in HS2022.

### [48.23](https://staging.border.bot/hs-codes/4823) Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres

- [4823.90](https://staging.border.bot/hs-codes/482390) Other


## What it doesn’t cover

Chapter 47, before it, covers pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; chapter 49, after it, covers printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

## How it is structured

Chapter 48 is the first level of the Harmonized System. Its headings add two digits to the chapter number (48.01), and each heading's subheadings add two more.

## In other countries

No national tariff lines in chapter 48 are live on border.bot yet. Tariffs built on the Harmonized System use these headings and subheadings and add their own digits after the first six.

Page 2 of 2: subheadings 101 to 101 of 101. Previous page: [page 1](https://staging.border.bot/hs-codes/48).

- Previous chapter: [47](https://staging.border.bot/hs-codes/47) Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
- Next chapter: [49](https://staging.border.bot/hs-codes/49) Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

## Frequently asked questions

### What does HS chapter 48 cover?

HS chapter 48 covers paper and paperboard; articles of paper pulp, of paper or of paperboard.

### How many headings and subheadings are in HS chapter 48?

HS chapter 48 has 22 headings and 101 six-digit subheadings in HS2022.

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/48.json?page=2